316Information to be provided in form and manner specified by HMRC

1

HMRC may specify the form and manner in which information required to be provided by any of the information provisions must be provided if the provision is to be complied with.

2

The “information provisions” are sections 308(1) and (3), 309(1), 310, 312(2), 312A(2) and 313(1) and (3).